What do you know...and what can you do with it? [Part 3]

This is the third in a three-part series of articles discussing GDPR, POPIA regulation and compliance as relevant to data privacy and protection, and the management of data breaches.

What do you know...and what can you do with it? [Part 2]

This is the second in a three-part series of articles discussing GDPR, POPIA regulation and compliance as relevant to data privacy and protection, and the management of data breaches.

What do you know...and what can you do with it? [Part 1]

This is the first in a three-part series of articles discussing GDPR, POPIA regulation and compliance as relevant to data privacy and protection, and the management of data breaches.

Can a restaurant be liable for allergens in food ingredients?

A restaurant may find itself liable for injury to, or death suffered by, a customer as a result of an allergen present in dishes that it serves.

InsightsIan Jacobsberg26 September 2019Ruan Macleod, Corporate Mergers & Acquisitions, Ian Jacobsberg

The NHI and the single exit price: Will State procurement rules change?

Guidelines serve as a warning that the competition authorities will be stringently monitoring future transactions and potentially levying higher fines for the prior implementation offence than in previous years.

Will the signing of the National Credit Amendment Bill into Law be somewhat muted?

There is growing sentiment that marginalised consumers should be afforded an opportunity to uplift their economic circumstances, where there is the inability to repay a debt.

InsightsSandile Shongwe20 September 2019Sandile Shongwe, National Credit Act

Jumping the gun into the spotlight

Guidelines serve as a warning that the competition authorities will be stringently monitoring future transactions and potentially levying higher fines for the prior implementation offence than in previous years.

InsightsAnthony Crane19 September 2019Anthony Crane, Competition, Competition Act, Andrew Attieh

Companies Amendment Bill: Share buy-backs

This article serves as the final instalment dedicated to addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.

Cash flush companies proposing to make distributions to shareholders

Where the board of a company wishes to make any distribution to its shareholders it will be required to acknowledge that it applied the solvency and liquidity test in terms of Section 4 of the Companies Act

South Africa's current financial regulatory framework: Can we bank on it?

The success of our financial markets depends on certainty and the financial stability of market participants.

InsightsRuan Macleod22 August 2019Ruan Macleod, Corporate Mergers & Acquisitions

Competition regulation and the 4th Industrial Revolution – finding some middle ground

The advent of the 4th industrial revolution poses a dilemma for a number of regulatory bodies in South Africa and abroad.

InsightsKatherine Woodhouse20 August 2019Katherine Woodhouse, Competition

Companies Amendment Bill: Amendments to the annual return

This article serves as the fourth of five instalments dedicated to addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 and the writer’s comments thereon.

International tax: proposed amendments

The introduction of the new Draft Tax Laws Amendment Bill (“DTLAB”) often proves to be a time of uncertainty, discussion and may require the restructuring of your tax affairs.

InsightsErnest Marais30 July 2019Ernest Marais, Tax

The role of the Foreign Corrupt Practices Act in developing ethical business practices in border dealings in Africa

The Foreign Corrupt Practices Act is a powerful piece of anti-corruption legislation which was adopted by the US in 1977 to dissuade and combat anti-social and corrupt behaviour of US based firms when trading abroad.

Companies Amendment Bill: The new scope of intra-group financial assistance

This article serves as the third of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.

The amendments to the rental housing Act: “Greater security in the Renters market”

Recently, the legislature effected further changes to the Rental Housing Amendment Act 35 of 2014 (“the Act”), which is to come into operation on a date to be promulgated by the President.

Companies Amendment Bill: Beware of the new section 38A

This article serves as the second of five instalments addressing the five most significant amendments proposed by the Companies Amendment Bill, 2018 (the “Bill”) and the writer’s comments thereon.

No dividend withholding tax applicable between South Africa and the Netherlands

The Cape Town Tax Court recently upheld the application of the ‘most favoured nation clause’ within the double tax agreement between South Africa and the Netherlands.

InsightsErnest Marais29 June 2019Tax, Ernest Marais

Memorandum on the Carbon Tax Act, 15 of 2019

The Carbon Tax Act that came into effect on 1 June 2019 aims to reduce the impact of climate change following the “polluter-must-pay-principle” by taxing greenhouse gas (“GHG”) emissions.

Companies Amendment Bill: Amendment to a memorandum of incorporation

The Bill proposes a number of amendments to the Companies Act, 2008 in order to align the Act with global trends and close loopholes identified during the implementation phase of the Companies Act.

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